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This includes the variable marketing cost and the fixed marketing cost in the inventoriable costs. Only product costs are inventoried. Marketing costs are selling costs, and they are period costs.
Under absorption costing, both variable and fixed manufacturing costs are inventoried. The cost per unit of the 10,000 units in inventory is $5 variable manufacturing cost plus $2 fixed manufacturing cost, for a total of $7 per unit. $7 × 10,000 units = $70,000 ending finished goods inventory value.
This includes only the variable manufacturing costs in the inventoriable costs. Under full absorption costing, fixed manufacturing costs are product costs and are inventoried as well.
This includes the variable manufacturing cost and the variable marketing cost in the inventoriable costs. Marketing cost is a selling cost, and it is a period cost, not a product cost. Furthermore, under absorption costing, fixed manufacturing cost is a product cost and is inventoriable.